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2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-5526 Qualified employee leasing company, defined.
Universal Citation: NE Code § 77-5526 (2020)
77-5526. Qualified employee leasing company, defined.
Qualified employee leasing company means a company which places all employees of a client-lessee on its payroll and leases such employees to the client-lessee on an ongoing basis for a fee and, by written agreement between the employee leasing company and a client-lessee, grants to the client-lessee input into the hiring and firing of the employees.
Source
- Laws 2001, LB 620, ยง 26.
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